Forms & Guidelines - MIDA | Malaysian Investment Development Authority
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Forms & Guidelines

Forms and Guidelines
>Forms & Guidelines
Forms and Guidelines
i-Incentives
Online Applications
Promoted Activities and Products
Manufacturing Sector
Services Sector
Duty Exemption
Grants
Malaysia-Singapore Third Country Business Development Fund (MSBDF)
Post Licensing and Post Incentive Applications
Report for Impact of Customised Incentives (Including Grants)
PIPC Special Incentive Package
JS-SEZ Tax Incentive Package

i-Incentives

Discover a myriad of opportunities made available to propel your business ventures to new heights. Delve into a comprehensive list of investment incentives provided by various ministries and government agencies for your global business growth.

GO TO PORTAL

Online Applications

The InvestMalaysia portal (investmalaysia.mida.gov.my) is an online platform that serves as a single entry point for companies to submit applications and track their status.

A) Application for Manufacturing Licence

B) Application for Incentives and/or Expatriate Post

C) Application for Import Duty and/or Sales Tax Exemption

D) Application for Permit under the Petroleum Development Act, 1974

Guideline on Application for Permit under the Petroleum Development Act, 1974

Application for Permit under the Petroleum Development Act, 1974

E) Application to Sell Products in Domestic Market by a FIZ / LMW Status Company

Guidelines and Procedures for Application to Sell Products in the Domestic Market

Application to Sell Products in the Domestic Market by a FIZ/LMW Status Company

F) Post Licencing and Post Incentive Applications

Promoted Activities and Products

List of promoted activities and products which are eligible for consideration of Pioneer Status and Investment Tax Allowance:

List of Promoted Activities and Products

List of promoted activities and products which are eligible for consideration of Pioneer Status and Investment Tax Allowance:

  • Appendix I – General
  • Appendix II – High Technology Companies
  • Appendix III – Small Scale Companies
  • Appendix IV – Selected Industries
  • Appendix V – Promoted Activities and Products for Reinvestment

Company can submit their application for incentives and/or expatriate post and track the application status online via InvestMalaysia Portal at investmalaysia.mida.gov.my

 

Manufacturing Sector

The manufacturing sector remains a cornerstone of the Malaysian economy, contributing significantly to the Gross Domestic Product (GDP), generating substantial employment opportunities, and driving export growth. Manufacturing sector plays a vital role in the nation’s industrial development, fostering technological advancement, and attracting foreign investment.

A) Application for Manufacturing Licence

1. Application for New Manufacturing Licence

Guideline on Application for Manufacturing Licence (ML)

 

Note:
Company engaging in the following activities are exempted from requiring a Manufacturing Licence from MITI:

  • Milling of paddy into rice;
  • Milling of oil palm fresh fruits into crude palm oil; and
  • Production and processing of raw natural rubber of all types including latex, skim, sheets, crepes, scrap, technically-specified rubbers, non-standard and modified rubbers or any other un-vulcanised form of natural rubber prepared by any patented or technically specified procedure.

2. Application for Manufacturing Licence on Expansion and/or Diversification Project by a Licenced Manufacturer or by an Existing Non-Licenced Manufacturer

Guideline on Application for Manufacturing Licence (ML)

3. Application for Confirmation Letter for a Company Exempted from Manufacturing Licence (ICA10)

Guideline on Application for Exemption from Manufacturing Licence

 

Note:

Confirmation Letter for company exempted from Manufacturing Licence can be used to apply for incentives and facilities from Government such as for consideration of import duty exemptions for machinery and equipment and raw materials under Customs Duties (Exemption) Order 2017 and Sales Tax (Persons Exempted from Payment Of Tax) Order 2018; as well as investment incentives under the Promotion of Investment Act 1986 and Income Tax Act 1967.

B) Application for Incentive and/or Expatriate Posts

Application of Incentives
Companies can now submit their incentives applications and track the application status online via MIDA Invest Malaysia portal at https://investmalaysia.mida.gov.my

 

Definition of Desirous for the Granting of Tax Incentives (Pioneer Status or Investment Tax Allowance) Under the Promotion of Investment Act, 1986 for Malaysian Owned Companies

Guideline on Incentive Application for Manufacturing Project

List of Promoted Activities and Products

Process Workflow For Expatriate Applications

1. New Manufacturing Project

  • Incentives
  • Expatriate Posts

2. Expansion and/or Diversification Project by a Licenced Manufacturer or by an Existing Non-Licenced Manufacturer

  • Incentives
  • Expatriate Posts

3. High Technology Project

  • Incentives for New Project
  • Expatriate Posts for New Manufacturing Project
  • Incentives for Expansion and/or Diversification Project
  • Expatriate Posts for Expansion and/or Diversification Project

4. Strategic Project

  • Incentives and/or Expatriate Posts for New Manufacturing Project
  • Incentives and/or Expatriate Posts for Expansion and/or Diversification Project

5. Agricultural / Integrated Agricultural Project

  • Incentives and/or Expatriate Posts for New Project
  • Incentives and/or Expatriate Posts for Expansion and/or Diversification Project

6. Small Scale Manufacturing Company

  • Incentives for New Project
  • Expatriate Posts for New Project
  • Incentives for Expansion and/or Diversification Project
  • Expatriate Posts for Expansion and/or Diversification Project

7. Commercialisation of Public Sector R&D Findings in Resource-based and Non Resource-based Industries

  • Manufacturing Licence and/or Incentive for Commercialisation of R&D Findings and/or Expatriate Posts
  • Deduction under the Income Tax Act, 1967 for Investment in a Subsidiary Company given Approval to Undertake Commercialisation of R&D Findings

8. Investment Tax Allowance of 50% and/or Expatriate Posts for In-house Research and Development

9. Investment Tax Allowance of 50% of Reinvestment for In-House Research & Development / Expatriate Post

10. Applications of Incentives for production of Halal Food

  • New Manufacturing Project
  • Expansion and/or Diversification Project By a Licenced Manufacturer or by an Existing Non-Licenced manufacturer

11. Application of Incentive for Automotive Industry

  • List of promoted products and activities
  • New Manufacturing Project
  • Incentives for Expansion and/or Diversification Project

12. Guidelines for Tax Incentive for Manufacturer of Electric Vehicle Charging Equipment

13. Special Tax Incentive (Relocation) for Manufacturing Sector:

     a. Special Tax Incentive (for Company)
     b. Special Income Tax Treatment for C-Suite Executives (for Individual)

  • Guidelines
  • Company’s Self Declaration Form – Endorsement Letter for C-Suite Individuals
  • Company’s Documents Checklist – Endorsement Letter for C-Suites Individuals

14. Incentive for Shipbuilding and Ship Repairing (SBSR)

15. Incentive for Aerospace Industry

16. Incentive For Reinvestment Under The New Industrial Master Plan 2030

  • Guidelines

C) Application for Permit under the Petroleum Development Act, 1974

Guideline on Application for Permit under the Petroleum Development Act, 1974

Application for Permit under the Petroleum Development Act, 1974

D) Application to Sell Products in Domestic Market by a FIZ / LMW Status Company

Guidelines and Procedures for Application to Sell Products in the Domestic Market

Application to Sell Products in the Domestic Market by a FIZ/LMW Status Company

E) Application for Import Duty and/or Sales Tax Exemption

Companies can now apply for import duty and/or sales tax exemption on Machinery/ Equipment or Import Duty Exemption on Raw Materials/ Component via Invest Malaysia Portal at investmalaysia.mida.gov.my

1. Application for MIDA Confirmation Letter [Surat Pengesahan MIDA (SPM)] for Import Duty and/or Sales Tax Exemption

2. Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Activities in Agriculture Sector

3. Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Service Sector

4. Import Duty and Sales Tax Exemption on Raw Materials and Components Manufacturing Sector

F) Application for Accelerated Capital Allowance (ACA)

Guideline and Procedures on Application for Confirmation Letter by a Company which Manufactures Promoted Products under the Promotion of Investments Act, 1986 to Claim for Accelerated Capital Allowance (ACA) under the Income Tax Act, 1967

Application for Confirmation Letter by a Company which Manufactures Promoted Products under the Promotion of Investments Act, 1986 to Claim for Accelerated Capital Allowance (ACA) under the Income Tax Act, 1967

G) Application for New Automation Capital Allowance (Automation CA)

New Automation Capital Allowance (Automation CA)

 

  • Guidelines
  • Process Workflow
  • Application Form (to be uploaded in the InvestMalaysia Portal)
  • Application Checklist
  • SIRIM Information Sheet

Services Sector

Malaysia has emerged as a dynamic and competitive destination for the services sector. With a robust infrastructure, skilled talents, and strategic location, we offer a compelling investment prospects to fuel economic growth and foster a thriving services industry.

APPLICATION FOR STATUS AND/OR INCENTIVES AND/OR EXPATRIATE POSTS
FOR SELECTED SERVICES SUB-SECTORS

Definition of Desirous for the Granting of Tax Incentives Under the Promotion of Investment Act, 1986 for Malaysian Owned Companies

Guidelines and Procedures for Application for Status and/or Incentives and/or Expatriate Posts for Selected Services Sub-Sectors – Please refer to the respective guidelines below.

Process Workflow For Expatriate Applications

A) REGIONAL OPERATIONS

1.  Operational Headquarters (OHQ)

i. Additional Expatriate Posts for Regional Operations

2.  International Procurement Centre/Regional Distribution Centre (IPC)/ (RDC)

i. Additional Expatriate Posts for Regional Operations

ii. Additional Products for IPC/RDC

3.  Representative Office/Regional Office (RE/RO)

i. Guideline for Representative Office/Regional Office (RE/RO)

ii. Status and/or Expatriate Posts

iii. Extension of RE/RO Status and/or Expatriate Posts

iv. Additional Expatriate Posts

v. Replacement of Expatriate Posts

4.  Global Services Hub Incentive

i. Global Services Hub Incentive (including C-Suite Position)

ii. Process Flow for the Approval of C-Suite Position Under Global Services Hub Incentive

iii. Self-Declaration on the Compliance of Criteria for Special Individual Tax Rate for C-Suite Position Under Global Services Hub Incentive 

B) RESEARCH AND DEVELOPMENT (R&D)

1. Guideline for Application by Contract Research and Development Companies or Research and Development Companies for:

I. Research and Development Status Company; or
II. Tax Incentive for Research and Development Services

2. Second Round Incentive for Reinvestment by Contract R&D Company or R&D Company and/or Expatriate Posts

3. Notification Form on Business Operation for Approved R&D Status Companies
[Applicable for companies which have yet to start operation at the point of application for R&D Status submitted to MIDA].

4. Forms on Compliance of Conditions for R&D Status Companies
[Applicable for:
i. Existing R&D Status companies approved prior to 1 January 2022 & would like to submit notification to MIDA to fall under the new requirements as per Finance Bill 2021 during the period of 1 January 2022 until 30 June 2022.
ii. Companies applying for extension of R&D Status approval after the expiry of first 5 years; starting from 1 January 2022].

  • Checklist on list of Conditions for Compliance for R&D Status Companies
  • Compliance for Condition on R&D Definition
  • Compliance for Condition on Company’s Revenue
  • Compliance for Condition on R&D Staff
  • Compliance for Condition on Employment of Local Staff

 

C) INTEGRATED LOGISTICS SERVICES

1. Incentive and/or Expatriate Posts (1st Round)

2. Incentive for Expansion/Diversification and/or Expatriate Posts (1st Round)

3. International Integrated Logistics Services Status and/or Expatriate Posts (IILS)

4. Compliance Assessment Form for International Integrated Logistics Services (IILS) 

D) SMART LOGISTICS COMPLEX (SLC)

Smart Logistics Complex (SLC) Incentive

E) TECHNICAL / VOCATIONAL / SCIENCE TRAINING INSTITUTES

1. Investment Tax Allowance and/or Expatriate Post

2. Investment Tax Allowance and/or Expatriate Posts for Expansion and/or Upgrading

F) HOTELS / TOURISM PROJECTS

1. Incentives and/or Expatriate Posts

2. Incentives and/or Expatriate Posts for Expansion/Modernisation

G) GREEN TECHNOLOGY

Guidelines for the Application of Incentives 

Application for Incentives 

H) PRIVATE HEALTH CARE FACILITIES

Private Healthcare Facilities

1. Incentives Tax Allowance for a New Private Healthcare

2. Incentives Tax Allowance for Expansion/Modernisation/Refurbishment of an Existing Private Healthcare Facility

3. Application for Verification of Plant / Machinery / Medical Devices / Other Facilities Used for the Purpose of Private Healthcare Facility Promoting Healthcare Travel

  • Guidelines on Application for Verification
  • Application for Verification of Plant / Machinery / Medical Devices / Other Facilities Used for the Purpose of Private Healthcare Facility Promoting Healthcare Travel (For Applications of Healthcare Travel Incentive Received by MIDA from 1 January 2010 – 31 December 2014)
  • Application for Verification of Medical Devices Used for the Purpose of Private Healthcare Facility Promoting Healthcare Travel (For Applications of Healthcare Travel Incentive Received by MIDA from 1 January 2015 – 31 December 2020)
  • PH Verification Form – Sample
  • PH Verification Form – Flowchart

I) COMPANIES PROVIDING COLD CHAIN FACILITIES

Companies Providing Cold Chain Facilities

1. New Services Project

2. High Technology / Strategic Project for New Services Activity

J) MINES WELLNESS CITY

1. MWC Developer

  • Tax Incentive for MWC Developer in Mines Wellness City (MWC)

2. MWC Development Manager

  • Tax Incentive for MWC Development Manager in Mines Wellness City (MWC)

3. MWC Operator

  • List of Qualifying Activities for MWC Operator in Mines Wellness City (MWC)
  • Tax Incentive for MWC Operator in Mines Wellness City (MWC)

K) SHIPBUILDING AND SHIP REPAIRING (SBSR)

Shipbuilding and Ship Repairing (SBSR) Incentive

L) OTHER SERVICES PROMOTED UNDER THE PROMOTION OF INVESTMENTS ACT, 1986

1. Incentive and/or Expatriate Posts

2. Incentive and/or Expatriate Posts for Expansion/Diversification Activities

M) APPLICATION FOR DUTY EXEMPTION

Application for Duty Exemption

Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Service Sector

N) AUTOMATION CAPITAL ALLOWANCE

Automation Capital Allowance under Services Sector

  • Guidelines
  • Process Workflow
  • Application Form (to be uploaded in the InvestMalaysia Portal)
  • Application Checklist
  • SIRIM Information Sheet

O) APPLICATION FOR DIGITAL INVESTMENT

For digital investment applications, companies may apply through the Digital Investment Office (DIO) 

Guidelines for Digital Ecosystem Acceleration Scheme (DESAC) Inventive

Guideline for Sustainable Development Of the Data Centre

Application for Import Duty and/or Sales Tax Exemption on Machinery/
Equipment

Application for Import Duty Exemption on Raw Materials/
Component

Application for Import Duty and/or Sales Tax Exemption on Machinery/Equipment

Application for Import Duty Exemption on Raw Materials/Component

Malaysia’s pro-business outlook equips businesses with latitude to fully capitalise on duty and tax exemptions.

A) Application for MIDA Confirmation Letter [Surat Pengesahan MIDA (SPM)] for Import Duty and/or Sales Tax Exemption

Manufacturers in Principal Customs Area (PCA), companies engaged in hotel business, haulage operators and aerospace maintenance, repair and overhaul (MRO) companies can be given exemption on import duty and/or sales tax on machinery, equipment, spare parts, prime movers, container trailers, specialised tools, components, materials or specialised consumables goods.

 

Eligible companies should apply to MIDA for the Surat Pengesahan MIDA (SPM) and subsequently submit to Customs the MIDA confirmation letter and the list of machinery, equipment, spare parts, prime movers, container trailers, specialised tools, components, materials or specialised consumables goods to be imported or purchased for permission from Customs to claim for the exemption.

 

The key areas of exemptions are:

1. Manufacturers in Principal Custom Area (PCA)

2. Companies Engaged in Hotel Business

3. Haulage Operators

4. Aerospace Maintenance, Repair & Overhaul (MRO) Companies

B) Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Activities in Agriculture Sector

Guideline and Procedure For Application For Import Duty and/or Sales Tax Exemption On Machinery and Equipment For Agriculture Sector

Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Activities in Agriculture Sector

C) Import Duty and Sales Tax Exemption on Machinery and Equipment for Selected Service Sector

Import duty and/or sales tax exemption on machinery/equipment for selected services sectors which include research & development (R&D), private higher education institutions, private higher training institutions (science, technical or vocational) and tourism projects without accommodation.

D) Import Duty and Sales Tax Exemption on Raw Materials and Components Manufacturing Sector

Guidelines and Procedure For Application For Import Duty and/or Sales Tax Exemption On Raw Materials and Components For Manufacturing Sectors

Import Duty and Sales Tax Exemption on Raw Materials and Components Manufacturing Sector

Services Sector

1. Guideline and Procedure for Application for Import Duty and/or Sales Tax Exemption on Machinery and Equipment

Grants

Unlock resources, funding, and support to translate your vision into tangible returns.

A. Domestic Investment Accelerator Fund (DIAF) – ESG Adoption

The Domestic Investment Accelerator Fund (DIAF) – ESG Adoption is a matching grant for ESG adoption that was introduced to support Malaysian-owned Small and Medium Enterprises (SMEs) and Mid-Tier Companies (MTCs) in the manufacturing and selected services sectors for the transition into ESG practices.

 

The grant is given on a matching basis of either 50:50 or 70:30 based on a case-to-case basis with a maximum reimbursable amount of RM500,000 per company.

 

Applications received by the Malaysian Investment Development Authority (MIDA) from 24 April 2024 will be eligible for consideration for this grant. The approval of these applications are subject to the availability of funding and allocation by the Government of Malaysia and the prevailing policies in force.

 

Contact information for enquiries:
 

Type of Enquiries Division in MIDA Contact Link/ Email
Application Submission Customer Service 03-2267 3633 Customer Service / Helpdesk
Technical Assistance Information Technology System Development 03-2267 3746
Self-Assessment / Grant Guidelines Sustainability 03-2267 3431 sustainability@mida.gov.my

B. Foreign Investment Accelarator Fund (FIAF)

The Foreign Investment Accelerator Fund (FIAF) was introduced under the Budget 2023 to attract strategic Foreign Direct Investment (FDI) based on the New Industrial Master Plan 2030 (NIMP) which has a significant impact on the national economy.

 

The FIAF will be given on a matching basis (50:50) based on eligible expenditures for R&D and Training.

 

Applications received by the Malaysian Investment Development Authority (MIDA) from 10 November 2023 will be eligible for consideration for this grant. However, the approval of these applications is subject to the availability of funding and allocation by the Government of Malaysia and the prevailing policy in force.

 

The application should be made online at https://investmalaysia.mida.gov.my/

Malaysia-Singapore Third Country Business Development Fund (MSBDF)

MSBDF supports Singapore and Malaysian companies to collaborate and jointly pursue business and investment opportunities.

Malaysia-Singapore Third Country Business Development Fund (MSBDF)

Jointly administered by Enterprise Singapore (Enterprise SG) and Malaysian Investment Development Authority (MIDA), MSBDF provides grant support for joint business missions and joint feasibility studies in third countries, as well as joint pilots in Singapore and Malaysia.

 

Please email your application to cbi@mida.gov.my

 

For enquiries and clarification, please contact:-

 

Mr. Nazuki Abdullah
Director of Cross Border Investment Division
Malaysian Investment Development Authority (MIDA)
Email: nazuki@mida.gov.my / cbi@mida.gov.my
DL: +603-2267 6688

Post Licensing and Post Incentive Applications

MIDA offers seamless post-licensing and post-incentive processes with streamlined solutions and documentation. Let us handle the paperwork while you focus on what matters most; growing your business.

A) POST-LICENSING APPLICATION

Companies which require to make any amendments or changes on their manufacturing licence and its conditions, can now submit their applications and track its status online via InvestMalaysia Portal at investmalaysia.mida.gov.my.

B) POST INCENTIVE APPLICATION

1. Application for Pioneer Certificate
Companies can now submit their applications for Pioneer Certificate and track its status online via InvestMalaysia Portal at investmalaysia.mida.gov.my.

2. Application for Determination of Effective Date of the Investment Tax Allowance Incentive

3. Application for Verification of Compliance of Investment Tax Allowance Conditions

4. Find out more on other post incentive applications; (Deferment of Pioneer Certificate, Surrender of Incentive, Annual Compliance Report etc.)

Report for Impact of Customised Incentives (Including Grants)

The Report for Impact of Customised Incentives is a requirement for qualified companies under the Domestic Investment Strategic Fund (DISF) and Strategic/High Impact Fund. This report analyses the effects of customised incentives, including grants, on businesses, investors, and the economy as a whole. By evaluating the effectiveness and outcomes of these tailored programmes, it will provide valuable insights for policymaking and improving the investment climate. Submit this report with every claim submission for us to assess the grant’s impact.

A) DOMESTIC INVESTMENT STRATEGIC FUND (DISF)

Report on Impact of Customised Incentives (Including Grants) Under Domestic Investment Strategic Fund (DISF) 

B) STRATEGIC/HIGH IMPACT FUND

Report on Impact of Customised Incentives (Including Grants) Under Strategic/High Impact Fund  

PIPC Special Incentive Package

 

The Government through the Budget 2024 had introduced a Special Incentive Package for companies manufacturing qualifying products and industrial park developer in Pengerang Integrated Petroleum Complex (PIPC).

A) PIPC SPECIAL INCENTIVE PACKAGE FOR THE MANUFACTURING SECTOR

PIPC Special Incentive Package for The Manufacturing Sector

B) PIPC SPECIAL INCENTIVE PACKAGE FOR INDUSTRIAL PARK DEVELOPER

PIPC Special Incentive Package for Industrial Park Developer  

Johor-Singapore Special Economic Zone (JS-SEZ) Tax Incentive Package

The JS-SEZ is a designated area in Johor, Malaysia, designed to foster economic collaboration and investment between Malaysia and Singapore. It aims to create a vibrant hub for businesses in various sectors, leveraging the strengths of both countries.

 

Following the signing of the JS-SEZ agreement between Malaysia and Singapore, the Government of Malaysia announced an incentive package for the JS-SEZ on 8 January 2025.

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